# Council Decision of 7 March 1985 accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures (85/204/EEC), Division 2

Extent: E+W+S+N.I.

When the goods declaration has not been lodged on expiry of the time limit, the customs authorities may take such action as may be deemed necessary, in particular to protect the interests of the Revenue.

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Source: https://www.legislation.gov.uk/eudn/1985/204/annex/I/division/7/division/b/division/22/annotations/1/annotation/2 (the official version)
Page: https://openlegislation.uk/eu-decision-1985-204/annex-I/division-7/division-b/division-22/annotations/1/annotation/2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.